Case Law Details
Case Name : Last Hour Ministry Vs CIT (Exemption) (ITAT Cochin)
Related Assessment Year : NA
Courts :
All ITAT ITAT Cochin
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Last Hour Ministry Vs CIT (Exemption) (ITAT Cochin)
Assessment issues cannot justify 12A Registration Cancellation-12A cancellation requires solid proof, not mere allegations; ITAT Cochin
In a significant ruling, Cochin ITAT allowed the appeals of four charitable trusts -Last Hour Ministry, Love India Ministries, Ayana Charitable Trust, & Believers Eastern Church – against the orders of CIT(E) cancelling their registrations u/s 12A.
The trusts, engaged in relief to the poor, education, housing, & community development, had faced search & seizure on 05.11.2020. Soon af...
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